If unpaid leave is deducted from an employee's salary must:
1) The unpaid leave be calculated as a portion of the GROSS or NET salary ie. Say an employee earns R2,900 per month and one day unpaid leave is to be deducted in a month with 22 working days. Will the deduction for unpaid leave be R2,900 / 22 days = R131.82, or will it be after UIF R2,900 - R29 (1% contribution for UIF) = R2,871 / 22 days = R130.50?
2) The UIF be calculated on the GROSS salary before or after the unpaid leave deduction: ie. Say an employee earns R2,900 per month and R131.82 unpaid leave is deducted. Will the 1% contribution for UIF be R2,900 x 1% = R29, or R2,900 - R131.82 = R2,768.18 x 1% = R27.68?